The aim of this study is to explore the auditors’ communication with those charged governance (TCWG). Specifically, we examine between auditors and audit committee on financial statements in year 2020 Indonesian setting. We use questionnaires collect data. Our samples are 72 members from various industries. find that most have discussed matters required by standards. However, almost ten percent...

This study analyzes whether the company’s intangible assets will affect audit fee paid to auditor and risk management committee as a moderating variable. The sample of this consisted 656 observations from companies listed on Indonesia Stock Exchange (BEI) for 2010–2018 all industry sectors except financial industry, using method multiple linear regression analysis, aims determine fees strengthe...

This study explores the different attributes of audit committees and boards directors' effect on firm performance. Mainly board’s size independence committee’s employment, size, independence, financial experience, frequency meetings. paper also talks about resource dependency theory which considers that. Non-independent directors have a positive On contrary, agency suggests that more independen...

This paper empirically examines the relationship between geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai Shenzhen from 2007 to 2018 as samples. It is found that ACC’s work place operation can significantly reduce quality, farther distance, worse quality. In addition, external conducted Big4 auditors suppress imp...

The objective of this paper is to analyze the impacts audit committee on firm value. Employing panel data a sample that consists 141 manufacturing firms whose shares are traded Borsa Istanbul during period between 2011 and 2019, found inclusion members with accounting finance background, size number meetings positively influence This demonstrates value listed significantly affected by character...

This study examines the association among effectiveness of audit committee, arrangement internal function (IAF), and financial reporting lag (FRL). It also expands literature by exploring effect IAF sourcing on lag. Financial is measured based number days between dates year end to date announcement reporting. The committee consists size, independence, meetings, experts, chairperson’s qualificat...

This study examines the effect of ownership structure and audit committee activities on quality in Indonesian listed companies. The structures studied consisted managerial, institutional, government, foreign, family ownership. population our consists 506 companies Stock Exchange between 2015 2020 with 317 total samples. Audit is proxied by earnings surprise benchmark. Ownership measured using p...

This study examined the influence of characteristics audit committee on Palestinian firms’ value. The research explores precisely effect Audit Committee characteristics’ efficiency, namely, independence, expertise, evaluating relationship among dependent and independent variables. Secondary data collected from a list companies were registered in Palestine Stock Exchange 2011 to 2018. Individual...